The first sale doctrine is an important principle in U.S. customs law that allows importers to use the price of the first sale in a series of transactions as the basis for calculating customs duties.
Senators Bill Cassidy (R-LA) and Sheldon Whitehouse (D-RI) introduced the “Last Sale Valuation Act” to eliminate the legal duty minimization principle under the customs valuation statute called the ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results